9911796707
TMI Blog1995 (1) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... old by the applicants were covered by entry 102 in Schedule C, Part II to the Bombay Sales Tax Act, 1959 and not entry 12 in Schedule A to the said Act, as in force since July 1, 1981." 2.. The assessee is a manufacturer and dealer in fibre glass cloth, fibre glass tapes, and fibre glass sleevings of various sizes and thickness. On December 28, 1981, the assessee made an application to the Commissioner of Taxes, Maharashtra State, Bombay, under section 52(1)(e) of the Bombay Sales Tax Act, 1959 ("the Act") seeking determination of the question whether any tax was payable under the Act in respect of sales of fibre glass cloth and fibre glass sleevings by the assessee. According to the assessee, no tax was payable in respect of the sales th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exempt from tax, otherwise they would be regarded as goods falling under the residuary entry 102 of Part II of Schedule C to the Act and sales thereof would be taxable at the rates applicable to sales of such goods, which at the material time was 8 paise in the rupee. Schedule A to the Bombay Sales Tax Act (as substituted by Maharashtra Act 32 of 1981 with effect from July 1, 1981) contains the list of goods, the sale or purchase of which is free from all taxes. Entry 12 thereof, as it stood at the material time, reads: Serial No. Description of goods (1) (2) (i) Cotton fabrics (ii) Man-made fabrics (iii) Woollen fabrics (iv) Sugar, and (v) Tobacco as defined from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclude glass fabrics or fabrics falling under item No. 19 or item No. 21. It is evident from the above definition of "man-made fabrics" that it does not include "glass fabrics". In view of the above, in our opinion, there is no basis whatsoever for the contention of the assessee that "man-made fabric" in entry 12 of Schedule A to the Act includes "glass fabric". "Glass fabric", therefore, cannot be regarded as "man-made fabrics" falling under entry 12 of Schedule A to the Bombay Sales Tax Act. 4.. We are, therefore, of the clear opinion that on true interpretation of entry 12 of Schedule A to the Bombay Sales Tax Act read with item 22 of the First Schedule to the Central Excises and Salt Act, the Tribunal was correct in holding that the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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